HomeMy WebLinkAbout1234ORDINANCE 1234 (1993 SERIE; ;
AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO
AMENDING SECTIONS 3.01.505, AND 3.04.080
OF THE SAN LUIS OBISPO MUNICIPAL CODE
RELATING TO PENALTIES ON DELINQUENT PAYMENTS
WHEREAS, the City of San Luis Obispo is implementing a standard late fee on all
delinquent accounts; and
WHEREAS, amending sections 3.01.505 and 3.04.080 of the municipal code is
necessary to establish penalties for delinquent payment of business and transient occupancy
taxes by resolution; and
WHEREAS, the City Council has held a hearing to consider the proposed changes;
NOW THEREFORE BE IT ORDAINED by the City Council of the City of San
Luis Obispo as follows:
SECTION 1. Chapter 3.01, Section 3.01.505, Delinquencies and Penalties, is hereby
amended to read as follows:
3.01.505 Delinquencies and Penalties
For failure to pay the business tax required by the provisions of this chapter prior to the
delinquency date, the Director of Finance shall add a penalty. The amount of this penalty
shall be set by resolution of the City Council.
SECTION 2. Chapter 3.04, Section 3.04.080, Penalties and interest, is hereby
amended to read as follows:
3.04.080 Delinquencies and Penalties
A. Delinquency. Any operator who fails to remit any tax imposed by this chapter
within the time required shall pay a penalty, the amount of which will be set by resolution
of the City Council.
B. Fraud. If the tax administrator determines that the nonpayment of any
remittance due under this chapter is due to fraud, a penalty of twenty -five percent of the
amount of the tax shall be added thereto in addition to the penalties stated in subsection
A of this section.
C. Penalties Merged with Tax. Every penalty imposed under the provisions of this
section shall become a part of the tax herein required to be paid.
SECTION 3. A summary of this ordinance, approved by the City Attorney, together
with the ayes and noes, shall be published once in full, at least five (5) days prior to the
final passage in the Telegram- Tribune, a newspaper published and circulated in said City,
and the same shall go into effect July 1, 1993. 0 -1234
INTRODUCED AND PASSED TO PRINT by the Council of the City of San Luis
Obispo at its meeting held on the 4th day of May , 1993, on motion of
Council Member Rappa ,seconded by Council Member Romero and on
the following roll call vote:
AYES: Council Members Rappa, Romero, Roalman, and Mayor Pinard
NOES: Council Member Settle
ABSENT: None
Mayor Peg Ignard
ATTEST:
FIB A HAS -,J�0/
APPROVED:
NO. 120 W-,- -A
r--ik
Ordinance No. 1234 (1993 Series)
FINALLY PASSED this 18th day of May , 1993
on motion of Council Member Romero ,
seconded by Council Member Roalman , and on the following roll
call vote:
AYES: Council Members Romero, Roalman, and Mayor Pinard
NOES: Council Member Settle
ABSENT: Council Member Rappa
eu atxA�
Mayor Peg nard
ATTEST:
(�/!/L( Ka4,jNAt&- -
Ci y lerk Diane G well
- 1
�) v
6Vl